Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals Article 8
Earnings derived from securities investment trust funds issued by SITEs may be distributed to the beneficiaries of overseas beneficial certificates, provided that capital gains and stock dividends are distributed from realized gains only.
中文原文 華僑及外國人投資證券管理辦法第8條
證券投資信託事業發行之證券投資信託基金所得之收益，得分配予國外受益憑證受益人。
但資本利得及股票股利以已實現者為限。
但資本利得及股票股利以已實現者為限。